Solar electricity exemption and reverse charge rules exempt power supplies and exclude reverse charge on specified corporation charges.
Case-Laws
GST
GST exemption applies to electrical energy, including solar-generated electricity supplied to a power distribution corporation. Specified charges levied by registered government-owned electricity corporations do not attract reverse charge under section 9(3) or 9(4) in the circumstances described. Government ownership or control does not make a corporation or company Government for the reverse-charge entry concerning government services. The provision addressing specified supplies from unregistered suppliers does not apply to registered providers. The nature and taxability of the underlying services remain undetermined.
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